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A BILL TO BE ENTITLED
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AN ACT
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relating to the allocation of state hotel occupancy tax revenue to |
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certain municipalities for cleaning and maintenance of and erosion |
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control for public beaches. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 156.2512(a), Tax Code, is amended to |
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read as follows: |
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(a) Not later than the last day of the month following a |
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calendar quarter, the comptroller shall: |
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(1) compute the amount of revenue derived from the |
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collection of taxes imposed under this chapter at a rate of one |
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percent and received from hotels located on barrier islands in an |
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eligible barrier island coastal municipality described by |
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Subsection (c)(1)(C)(i) or (ii)[;] and |
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[(2)] issue to the [eligible barrier island coastal] |
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municipality a warrant drawn on the general revenue fund for that |
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[in the] amount; and |
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(2) compute the amount of revenue derived from the |
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collection of taxes imposed under this chapter at a rate of two |
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percent and received from hotels located on barrier islands in an |
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eligible barrier island coastal municipality described by |
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Subsection (c)(1)(C)(iii) and issue to the municipality a warrant |
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drawn on the general revenue fund for that amount [computed under
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Subdivision (1)]. |
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SECTION 2. Section 156.2512(c)(1), Tax Code, is amended to |
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read as follows: |
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(1) "Eligible barrier island coastal municipality" |
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means a municipality: |
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(A) that borders on the Gulf of Mexico; |
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(B) that is located wholly or partly on a barrier |
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island; and |
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(C) the boundaries of which [are within 30 miles
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of the United Mexican States or include]: |
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(i) include a portion of a national |
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seashore; [or] |
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(ii) include a national estuarine research |
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reserve; or |
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(iii) are within 30 miles of the United |
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Mexican States. |
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SECTION 3. This Act takes effect September 1, 2013. |